GST compliance extension and temporary exemption for certain restrictions where specified returns remain unfurnished, plus form revisions. Amendments extend an existing proviso deadline, schedule omission of provisos from a later date, and insert a temporary exemption from a restriction where specified returns or statements for an earlier period were not furnished during a defined interval. The rules also require FORM GST ASMT-14 to include an order reference and date, remove language describing assessment for carrying on business without registration despite liability, and add an address field after designation for procedural clarity.
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Provisions expressly mentioned in the judgment/order text.
GST compliance extension and temporary exemption for certain restrictions where specified returns remain unfurnished, plus form revisions.
Amendments extend an existing proviso deadline, schedule omission of provisos from a later date, and insert a temporary exemption from a restriction where specified returns or statements for an earlier period were not furnished during a defined interval. The rules also require FORM GST ASMT-14 to include an order reference and date, remove language describing assessment for carrying on business without registration despite liability, and add an address field after designation for procedural clarity.
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